Van Nyen: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Van Nyen
Largest movements
- Cash +€28,436
up €28,436 (+2078.7%), from €1,368 to €29,804
mainly Other debts (+€39,906) and Net result for the year (+€24,408)
- Tangible fixed assets +€21,858
up €21,858 (+310.8%), from €7,033 to €28,891
of which Furniture and vehicles: +€21,948
- Stocks and contracts +€17,272
up €17,272 (+173.6%), from €9,948 to €27,220
- Other debts +€39,906
up €39,906 (+27.8%), from €143,530 to €183,436
- Profit (loss) carried forward +€24,408
up €24,408 (+16.8%), from -€145,073 to -€120,665
- Tax, wage and social debts +€3,012
up €3,012 (+30120.0%), from €10 to €3,022
- Gross operating margin +€36,869
up €36,869, from -€3,613 to €33,256
- Depreciation +€4,668
up €4,668 (+230.4%), from €2,026 to €6,694
- Financial charges +€364
up €364 (+400.0%), from €91 to €455
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,924 | €86,586 | +€67,662 | +357.5% |
| Fixed assets | 21/28 | €7,034 | €28,891 | +€21,857 | +310.7% |
| Intangible fixed assets | 21 | €1 | - | -€1 | |
| Tangible fixed assets | 22/27 | €7,033 | €28,891 | +€21,858 | +310.8% |
| Plant, machinery and equipment | 23 | €4,084 | €3,994 | -€90 | -2.2% |
| Furniture and vehicles | 24 | €2,949 | €24,897 | +€21,948 | +744.3% |
| Current assets | 29/58 | €11,890 | €57,695 | +€45,805 | +385.2% |
| Stocks and contracts in progress | 3 | €9,948 | €27,220 | +€17,272 | +173.6% |
| Stocks | 30/36 | €9,948 | €27,220 | +€17,272 | +173.6% |
| Amounts receivable within one year | 40/41 | €272 | €83 | -€189 | -69.5% |
| Trade receivables | 40 | €155 | €83 | -€72 | -46.5% |
| Other amounts receivable | 41 | €117 | - | -€117 | |
| Cash at bank and in hand | 54/58 | €1,368 | €29,804 | +€28,436 | +2078.7% |
| Deferred charges and accrued income | 490/1 | €302 | €588 | +€286 | +94.7% |
| Total equity and liabilities | 10/49 | €18,924 | €86,586 | +€67,662 | +357.5% |
| Equity | 10/15 | -€124,973 | -€100,565 | +€24,408 | +19.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,073 | -€120,665 | +€24,408 | +16.8% |
| Amounts payable | 17/49 | €143,897 | €187,151 | +€43,254 | +30.1% |
| Amounts payable within one year | 42/48 | €143,897 | €187,151 | +€43,254 | +30.1% |
| Trade debts | 44 | €357 | €693 | +€336 | +94.1% |
| Suppliers | 440/4 | €357 | €693 | +€336 | +94.1% |
| Taxes, remuneration and social security | 45 | €10 | €3,022 | +€3,012 | +30120.0% |
| Taxes | 450/3 | €10 | €3,022 | +€3,012 | +30120.0% |
| Other amounts payable | 47/48 | €143,530 | €183,436 | +€39,906 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,026 | €6,694 | +€4,668 | +230.4% |
| Other operating charges | 640/8 | €657 | €806 | +€149 | +22.7% |
| Non-recurring operating charges | 66A | - | €1,090 | +€1,090 | |
| Gross operating margin | 9900 | -€3,613 | €33,256 | +€36,869 | |
| Operating profit (loss) | 9901 | -€6,296 | €24,666 | +€30,962 | |
| Financial income | 75/76B | €55 | €197 | +€142 | +258.2% |
| Recurring financial income | 75 | €55 | €197 | +€142 | +258.2% |
| Financial charges | 65/66B | €91 | €455 | +€364 | +400.0% |
| Recurring financial charges | 65 | €91 | €455 | +€364 | +400.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,332 | €24,408 | +€30,740 | |
| Profit (loss) for the period | 9904 | -€6,332 | €24,408 | +€30,740 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,332 | €24,408 | +€30,740 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.